Everton played City yesterday for the first time since Lescott's £22million move between the two clubs in August, although the England defender did not feature due to a knee injury.

Writing in Everton's programme notes before his side's 2-0 victory, Moyes accused the Eastlands outfit of breaking rules in their handling of the transfer, but did not specify how regulations had been breached.

He said: "There is no doubt Manchester City treated us with little respect and broke rules in the summer transfer of Joleon Lescott.

"I found it very difficult to accept that a club with so many similarities to Everton should suddenly start acting with no class."

In the run-up to the transfer last summer, Moyes described City's pursuit of the centre-back as "disgusting" and said "it has not been handled correctly from over there".

But a spokesman for the Premier League today confirmed Everton had at no point made contact with them about City.

It is understood it would take a formal complaint from a club for them to look into the matter further.

After a lengthy transfer saga, City finally sealed the signing of Lescott on a five-year deal as part of a huge summer outlay on new players made possible by the wealth of the club's Abu Dhabi-based owners.

In yesterday's programme notes, Moyes added: "It was not so long ago that City were very similar, in financial terms, to most teams.

"But then a couple of changes of ownership at the club saw things change quickly for them. With that comes a great deal of expectation."

A spokesman for Everton said: "The manager is entitled to his opinion, and that is his opinion."

Manchester City declined to comment on the issue.